As part of its project on transfer pricing simplification, the OECD has released a White Paper on Transfer Pricing Documentation.  This document is intended to initiate an international discussion of ways in which compliance with transfer pricing documentation requirements can be made simpler and more straight-forward, while at the same time providing tax authorities with more focused and useful information for consideration in connection with transfer pricing risk assessment and transfer pricing audits.

Interested parties are invited to send comments on the White Paper on Transfer Pricing Documentation by 1 October 2013 to TransferPricing@oecd.org.

Comments are also welcome on the revised discussion draft on the Transfer Pricing Aspects of Intangibles, by the same deadline to the given e-mail address. This revised discussion draft already includes the comments received on the proposed revisions to Chapter VI of Transfer Pricing Guideline, by November 2012.

Please, find further information on the above topics on the OECD website: LINK.